BOLSHOI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BOLSHOI
Largest movements
- Tangible fixed assets +€11,322
up €11,322 (+134.9%), from €8,391 to €19,713
- Cash +€9,075
up €9,075 (+53.3%), from €17,028 to €26,103
mainly Net result for the year (+€26,374) and Depreciation (+€3,706)
- Current investments +€6,000
up €6,000 (+150.0%), from €4,000 to €10,000
- Profit (loss) carried forward +€26,374
up €26,374 (+42.0%), from €62,769 to €89,143
- Gross operating margin +€11,731
up €11,731 (+61.4%), from €19,093 to €30,823
- Other operating charges -€5,272
down €5,272 (-88.3%), from €5,973 to €701
- Depreciation -€4,031
down €4,031 (-52.1%), from €7,737 to €3,706
- Taxes -€1,990
no longer reported in 2024 (was €1,990)
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,682 | €110,980 | +€26,298 | +31.1% |
| Fixed assets | 21/28 | €8,566 | €19,888 | +€11,322 | +132.2% |
| Tangible fixed assets | 22/27 | €8,391 | €19,713 | +€11,322 | +134.9% |
| Furniture and vehicles | 24 | €8,391 | €19,713 | +€11,322 | +134.9% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €76,116 | €91,092 | +€14,976 | +19.7% |
| Amounts receivable within one year | 40/41 | €55,088 | €54,989 | -€99 | -0.2% |
| Trade receivables | 40 | €44,243 | €43,923 | -€320 | -0.7% |
| Other amounts receivable | 41 | €10,846 | €11,066 | +€221 | +2.0% |
| Current investments | 50/53 | €4,000 | €10,000 | +€6,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €17,028 | €26,103 | +€9,075 | +53.3% |
| Total equity and liabilities | 10/49 | €84,682 | €110,980 | +€26,298 | +31.1% |
| Equity | 10/15 | €66,769 | €93,143 | +€26,374 | +39.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,769 | €89,143 | +€26,374 | +42.0% |
| Amounts payable | 17/49 | €17,913 | €17,837 | -€76 | -0.4% |
| Amounts payable within one year | 42/48 | €17,913 | €17,837 | -€76 | -0.4% |
| Taxes, remuneration and social security | 45 | €17,913 | €17,837 | -€76 | -0.4% |
| Taxes | 450/3 | €17,913 | €17,837 | -€76 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,737 | €3,706 | -€4,031 | -52.1% |
| Other operating charges | 640/8 | €5,973 | €701 | -€5,272 | -88.3% |
| Gross operating margin | 9900 | €19,093 | €30,823 | +€11,731 | +61.4% |
| Operating profit (loss) | 9901 | €5,383 | €26,417 | +€21,034 | +390.7% |
| Financial charges | 65/66B | €110 | €43 | -€67 | -61.1% |
| Recurring financial charges | 65 | €110 | €43 | -€67 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €5,273 | €26,374 | +€21,101 | +400.2% |
| Income taxes | 67/77 | €1,990 | - | -€1,990 | |
| Profit (loss) for the period | 9904 | €3,283 | €26,374 | +€23,091 | +703.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,283 | €26,374 | +€23,091 | +703.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.